IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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201702005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/13/2017
201702005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/13/2017
201702005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/13/2017
201702005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/13/2017
201702005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/13/2017
201702005 2601.00-00 Tax On Generation Skipping Transfers 01/13/2017
201702005 61.00-00 Gross Income v. Not Gross Income 01/13/2017
201702005 643.00-00 Definitions Applicable to Subparts A, B, C, and D 01/13/2017
201702004 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/13/2017
201702003 1362.04-00 Inadvertent Terminations 01/13/2017
201702002 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/13/2017
201702002 514.06-00 Definitions--Debt-Financed Property 01/13/2017
201702001 1295.02-02 Retroactive Elections 01/13/2017
201702000 6110.00-00 Index for Public Inspection of Written Determination 01/13/2017
201701025 4945.04-04 Grants to Individuals 01/06/2017
201701024 4945.04-04 Grants to Individuals 01/06/2017
201701023 501.03-07 Civil Rights Groups 01/06/2017
201701022 501.03-21 Research Organizations 01/06/2017
201701022 501.03-24 Scientific Organizations 01/06/2017
201701022 501.33-00 Private v. Public Interest Served 01/06/2017
201701021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/06/2017
201701021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/06/2017
201701020 501.03-05 Corporations 01/06/2017
201701020 501.31-00 Proof of Exemption 01/06/2017
201701020 501.33-00 Private v. Public Interest Served 01/06/2017